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The main objective of this exploratory study was to identify and analyse the indicators of intellectual capital in food industry of Serbia. The study investigated managers' perceptions of their usefulness, practical application, and factors that influence them. The respondents were surveyed by...
Persistent link: https://www.econbiz.de/10012004583
The present study investigates whether intellectual capital (IC) is related to audit fees and financial statement restatements in companies listed on the Iraq Stock Exchange (ISE). The present study is a pioneer investigation of this topic in emerging markets. Using a sample of all listed...
Persistent link: https://www.econbiz.de/10014332840
As part of a safety-first principle during the COVID-19 pandemics, the vast majority of companies have enabled flexible working environments, reducing the number of employees in the premises. The global best practices have firstly been recorded among the ICT companies which offered teleworking...
Persistent link: https://www.econbiz.de/10014461960
This work addresses the concept of intellectual capital and its dimensions, and sums up the most referred to contributions to the topic. The objective of the work is to shed some light on a concept that, despite its increasing use in the literature on firms, lacks a definition that is shared by...
Persistent link: https://www.econbiz.de/10010280405
Over the years, several studies have been conducted to identify the impact of various intellectual capital components on the organizational performances. However, most of these works greatly replicated the applications and uses of different intellectual capital components (human, structural,...
Persistent link: https://www.econbiz.de/10013200834
The current economic trend worldwide is for an industrial economy based on tangible assets to convert into a non-tangible economy based on intellectual capital. Lately, a multidimensional view of intellectual capital and its implications on innovation performance have generated renewed research...
Persistent link: https://www.econbiz.de/10014329475
This paper investigates the effect of intellectual capital (IC) and its components on the efficiency of Vietnamese commercial banks from 2007 to 2019 using the two-step Data Envelopment Analysis approach. Banks' efficiency scores are firstly estimated, while the relationship between IC and bank...
Persistent link: https://www.econbiz.de/10015073976
The role of intellectual capital as a developmental factor has been constantly growing in both private and public sectors. World literature presents a variety of models for intellectual capital (IC) measurement, but so far IC in local government units such as counties (2nd tier local government...
Persistent link: https://www.econbiz.de/10012004584
The current business environment press companies and researchers to seek new competitive factors, that permit achieve and/or maintain competitive advantage. Among those appears the intellectual capital concept. A component that represents the strategic knowledge assets owned by the company,...
Persistent link: https://www.econbiz.de/10010280532
Efficiency in using of resources plays an important role in determining the strength of the organization. Efficiency measured purely on financial variables does not give the true picture especially in sectors which are intellectual capital intensive. The present paper is an attempt to measure...
Persistent link: https://www.econbiz.de/10011938260